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2020 (1) TMI 939 - HC - VAT and Sales TaxCentral sales tax / CST - branch transfers or inter-state sales? - HELD THAT:- The findings of facts, even though giving rise to the mixed question of facts and law as to inter-state sales or branch transfers, but such question of law does not arise in the facts of the present case. The correct findings of fact has been arrived at by the learned Tribunal based on the relevant documents and evidence, which they have analyzed in detail and came to the conclusion that branch transfers cannot be subjected to tax treating those transfers as inter-state sales as per the relevant provisions of the Central Sales Tax Act 1956. Petition dismissed - decided against Revenue.
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